Análise das principais irregularidades cometidas pelos prefeitos que motivaram a rejeição das contas pelo Tribunal de Contas dos Municípios do Estado da Bahia (TCM-BA), no período de 2014 a 2016

Abstract

This research aims to analyze the main irregularities committed by mayors that led to the rejection of the accounts by the Court of Accounts of the Municipalities of the state of Bahia (TCM-BA), during 2014 and 216. The analyzed documents were the Preliminary Opinions of 417 municipalities located in the State of Bahia in 3 (three) years (2014 to 2016). For this, a descriptive, documental and quantitative research was performed. The Content analysis method was used. The data was collected from the electronic address of the TCM-BA. The results showed that in the period under analysis, the performance of municipal accounts totaled 1,251 cases and 468 provision of accounts were declined. The main irregularities were committed with excessive staff-related expenditure, non-compliance with fines imposed by the TCM-BA and the reduced application of resources in education. The municipalities that committed the most irregularities were Itanagra, Ruy Barbosa and Itapetinga. It was concluded that municipal managers are not prepared to manager public money because 259 of the 417 municipalities (62.11% of the total) presented irregularities that motivated the rejection of the accounts in the Preliminary Opinions. The main contribution of this research is the reduction of information asymmetry by acts and facts resulting from public management action.